• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/22/2013

Canada - Mutual agreement program (MAP) statistics for 2012-13 

August 22:  Statistics from the Canada Revenue Agency (CRA) concerning the 2012-13 mutual agreement procedure (MAP) program reveal:
  • That 114 MAP cases were concluded in 2012-13 (up from 97 cases in 2011-12 or an 18% increase)
  • Nine cases received no relief or partial relief from the program (up from eight in 2011-12)

The 2012-13 MAP report is for the CRA’s year ended 31 March 2013.

The MAP program is a program designed to help taxpayers resolve cases of double taxation or taxation not in accordance with an income tax treaty. The MAP procedure is included in Canada's bilateral tax treaties. Under these treaty provisions, residents of either country can ask for help in resolving an issue covered by the treaty.

In Canada, authority for resolving tax disputes is delegated to senior CRA officials known as the Competent Authority.

Read an August 2013 report prepared by the KPMG member firm in Canada: Transfer Pricing
News — 2013 Report Card on Canada’s Mutual Agreement Program

Contact a tax professional with KPMG's Global Transfer Pricing Services.

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